CLA-2-79:RR:NC:N1:113 D80041
Ms. Tammy Locke
Wholesale Supply Company, Inc.
7100 Service Merchandise Drive
Brentwood, TN 37027
RE: The tariff classification of cigar accessories from China
Dear Ms. Locke:
In your letter dated July 9, 1998, you requested a tariff classification
ruling.
The merchandise is a number of accesories used by cigar aficionados. Item
#1008EBG is a cigar humidor made of stainless steel with a wooden top and
wrapped in faux leather (plastic).
The applicable subheading for the humidor will be 7323.93.0080, Harmonized
Tariff Schedule of the United States (HTS), which provides for table, kitchen or
other household articles, of iron or steel, other, of stainless steel, other.
The rate of duty will be 2.3 percent ad valorem.
Item #1012EBG is a portable ashtray made of zinc alloy. The item is
somewhat spoon-shaped. The handle is shaped to hold the cigar and the bowl
receives the ashes.
The applicable subheading for the ashtray will be 7907.00.1000, Harmonized
Tariff Schedule of the United States (HTS), which provides for other articles of
zinc, articles of a type used for household, table or kitchen use. The rate of
duty will be 3.1 percent ad valorem.
Item #1005EBG is a cigar holder and flask, made of zinc alloy. The item is
a double tube, holding a beverage in one side and a cigar in the other.
The applicable subheading for the cigar holder and flask will be
7907.00.6000, Harmonized Tariff Schedule of the United States (HTS), which
provides for other articles of zinc, other. The rate of duty will be 3.5
percent ad valorem.
Item #1006EBG is a cigar holder and punch set.
Your inquiry does not provide enough information for us to give a
classification ruling on this set. Your request for a classification ruling
should include an actual sample of the item
Item #1014EBG is a cigar holder and golf tool made of zinc alloy. The item
is a ball-mark repairer which folds out a metal groove to hold a cigar.
The applicable subheading for cigar holder and golf tool will be
8205.59.8000, Harmonized Tariff Schedule of the United States (HTS), which
provides for handtools, not elsewhere specified or included, other handtools,
other, other, other, other. The rate of duty will be 4 percent ad valorem.
This ruling is being issued under the provisions of Part 177 of the Customs
Regulations (19 C.F.R. 177).
A copy of the ruling or the control number indicated above should be
provided with the entry documents filed at the time this merchandise is
imported. If you have any questions regarding the ruling, contact National
Import Specialist James Smyth at 212-466-2084.
Sincerely,
Robert B. Swierupski
Director
National Commodity
Specialist Division